2022-05-13T13:03:01-05:00 2021-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 60606 990 2020-07-01 362727597 Council for Jewish Elderly COUN 8476747210 3003 West Touhy Avenue Chicago IL 60645 Thomas Lockwood Vice President/CFO 7735081000 2022-05-13 1 Thomas Lockwood 999009999 Rebekuh Eley P01247672 3126343400 2022-05-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z CJE SeniorLife Daniel Fagin 3003 West Touhy Avenue Chicago IL 60645 73796824 0 X www.CJE.net X 1972 IL See Schedule O X 47 47 754 991 36460 26013 11486721 24503283 54644910 39916737 1093688 6612885 107577 -52524 67332896 70980381 0 13198820 0 0 33889190 33054096 0 0 370340 31712186 21541664 65601376 67794580 1731520 3185801 65504074 65190357 73821550 65455233 -8317476 -264876 X See Schedule O 0 1 22573975 3988456 CJE SeniorLife's Lieberman Center for Health & Rehabilitation(See Schedule O for continuation) 21392580 13198820 18054228 CJE SeniorLife(See Schedule O for continuation) 11909314 11651128 CJE SeniorLife's Weinberg Community for Senior living(See Schedule O for continuation) 4687879 6222925 CJE Independent Housing is for seniors who can live independently. Four apartment buildings (Krasnow Residence, Swartzberg House, Village Center, and Robineau Residence) are HUD funded buildings. 4687879 6222925 60563748 1 1 0 1 0 0 0 0 1 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 1 72 0 1 754 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 47 47 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 IL X Thomas Lockwood 8476747210 3003 West Touhy Avenue Chicago IL 60645 Mr Marc L Berman Chair 2.00 X X 0 0 0 Mr Charles M Bley Vice Chair 2.00 X X 0 0 0 Mr James M Feldman Treasurer 2.00 X X 0 0 0 Ms Terri Freeman Secretary 2.00 X X 0 0 0 Mr Michael Saltzman Vice Chair 2.00 X X 0 0 0 Ms Julia Bikbova Director 1.00 X 0 0 0 Mrs Eve Biller Director 1.00 X 0 0 0 Mr Sam Brilliant Director 1.00 X 0 0 0 Mr Dennis J Carlin Director 1.00 X 0 0 0 Mr Alan M Ellenby Director 1.00 X 0 0 0 Mr Vern Gideon Director 1.00 X 0 0 0 Mr William I Goldberg Director 1.00 X 0 0 0 Mr Allan Goldstein Director 1.00 X 0 0 0 Mr Alan I Greene Director 1.00 X 0 0 0 Dr Jeff Graff Director 1.00 X 0 0 0 Ms Nicole Katz Director 1.00 X 0 0 0 Mr Mike Koen Director 1.00 X 0 0 0 Ms Sondra F Kraff Director 1.00 X 0 0 0 Mr Robert E Landsman Director 1.00 X 0 0 0 Ms Sandye Lerner Director 1.00 X 0 0 0 Mr Steve Levine Director 1.00 X 0 0 0 Mr Ken Lorch Director 1.00 X 0 0 0 Mr David Macknin Director 1.00 X 0 0 0 Ms Leslie Markman-Stern Director 1.00 X 0 0 0 Mr Paul Miller Director 1.00 X 0 0 0 Mr James C Mills Director 1.00 X 0 0 0 Ms Sylvia Novick Director 1.00 X 0 0 0 Ms Vicki E Pines Director 1.00 X 0 0 0 Mr John Pomeranz Director 1.00 X 0 0 0 Ms Susan Reese Director 1.00 X 0 0 0 Mr Carl Resnick Director 1.00 X 0 0 0 Mr Carey Rothbardt Director 1.00 X 0 0 0 Ms Mally Z Rutkoff Director 1.00 X 0 0 0 Mr Stephen Sandler Director 1.00 X 0 0 0 Mr Robert L Schlossberg Director 1.00 X 0 0 0 Mr Joel C Schneider Director 1.00 X 0 0 0 Ms Susan Segal Director 1.00 X 0 0 0 Ms Judy L Smith Director 1.00 X 0 0 0 Mr John Sobel Director 1.00 X 0 0 0 Mr Kyle Stone Director 1.00 X 0 0 0 Mr Abbe Temkin Director 1.00 X 0 0 0 Mr Don Trossman Director 1.00 X 0 0 0 Ms Sarah Warren Director 1.00 X 0 0 0 Mr Kalman Wenig Director 1.00 X 0 0 0 Rabbi Carl Wolkin Director 1.00 X 0 0 0 Mr Leonard A Worsek Director 1.00 X 0 0 0 Dr Ned Zallik Director 1.00 X 0 0 0 Mr Dan Fagin President & CEO 38.00 X 367380 0 45060 Mr Thomas Lockwood Vice President & CFO 38.00 X 276486 0 48581 Ms Andrea Lebovits VP Community Services 38.00 X 189700 0 53178 Mr Ronald Roman VP Human Resources (Until 8/4/2021) 38.00 X 182063 0 54272 Ms Carole Klein-Alexander VP Marketing (Until 11/7/2021) 38.00 X 174655 0 33871 Ms Virginija Davis Nurse 38.00 X 166722 0 8213 Mr Andrew Kowalski Director of Tamrisk 38.00 X 150924 0 29090 Ms Ester Garcia Director of Health Services 38.00 X 142910 0 45491 1650840 0 317756 36 0 1 0 Morrison Management Specialists 4721 Morrison Dr Suite 300 Mobile AL 36609 Food Services 3742386 Joint & Neuro Rehab Assoc of Chicago 10400 W Higgins Rd Rosemont IL 60018 Therapy services 1830883 Medline Industries Inc Dept CH 14400 Palatine IL 60055 Medical Supplies 496600 Aramark Services Inc 27310 Network Place Chicago IL 60673 Facilities Management Services 406819 Home Instead Senior Care 3100 Dundee Road Northbrook IL 60062 Home Care Services 306922 18 737497 1180994 1725930 20858862 24503283 Lieberman Center 623000 14810456 14810456 Weinberg Community 623000 11651128 11651128 CJE Senior Life Programs 623000 7232228 7232228 CJE Independent Housing 623000 6222925 6222925 39916737 49308 36460 12848 1180994 8100000 31911 2685506 1149083 5414494 6563577 6563577 0 737497 99026 -99026 -99026 46502 46502 46502 70980381 39916737 36460 6523901 13198820 13198820 833566 833566 26138650 23496407 2388371 253872 4306774 3597194 663276 46304 1775106 1505008 252945 17153 464316 331679 132637 161166 161166 69057 69057 3009019 2903480 70345 35194 5023380 4500060 506350 16970 3371759 2842186 528726 847 1529384 1146354 383030 2846569 2619541 227028 1655625 1560620 95005 Food Service Costs 1625886 1625886 Repairs & Maintenance 703373 703373 UBTI Paid/Accrued 39022 39022 1043108 533140 509968 67794580 60563748 6860492 370340 102647 1603172 215991 83976 254859 216583 10069318 7690898 492613 503647 697263 568047 37677879 23496114 25832782 14181765 23631582 28505853 4207019 11836416 65504074 65190357 9950717 12765528 19074221 5936534 940587 602784 20949446 23646943 22906579 22503444 73821550 65455233 X -10632123 -3655170 2314647 3390294 -8317476 -264876 65504074 65190357 X 3185801 3846152 1020647 X 0 1 X 1 1 1 X 10649294 11896242 10429681 11486721 24503283 68965221 10649294 11896242 10429681 11486721 24503283 68965221 68965221 13685 10562 9155 21287 12848 67537 15882 7493 29444 52819 51434 75160 100084 46502 273180 69358757 243597014 0.99430 0.99430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 0 0 0 0 0 Part II-B, Line 1: Staff and volunteers participated in annual review of current legislative matters over virtual communications with legislators. 0 1 X 20997167 602069 5046035 1180994 69057 25395220 21086579 191414 925786 1120117 86495 20997167 20613102 1199398 752976 1400629 78268 21086579 19064529 1352945 1479865 1201324 82913 20613102 19141043 165103 1634139 1875756 19064529 0.93390 0.00000 0.06610 0 1 1 930330 930330 31919227 19926519 11992708 3620278 2744197 876081 1208044 825398 382646 14181765 Board Designated - Pooled Fund Investments 1779189 F Endowment Foundation Pooled Fund Investments 25395220 F Bond Indenture 1331444 F 28505853 Deferred Mortgage and Other Assets 285198 Caring Communities Capital 1333783 Assets Held for Sale 10217435 11836416 Bond Interest Rate Swap Liability 2777844 Due to JFMC Facilities Corporation 11983783 Accrued Interest 63667 Liabilities Associated with Assets Held for Sale 6731627 Capital Lease Obligation 946523 22503444 X 59891290 3846152 1020647 4866799 55024491 15955890 15955890 70980381 43875751 0 43875751 23918829 23918829 67794580 Part IV, Line 2b: CJE collects and holds refundable security deposits from its residents to cover expenses of any repairs or damages to the premises greater than normal "wear and tear." In addition, CJE holds and manages spending funds for some of its residents. Part V, Line 4: The endowment funds, which includes both Board designated and temporarily restricted funds, were established over a period of many years via donations and bequests received from donors' estates. Distributions are made from the endowment funds on an annual basis and transferred to CJE SeniorLife's undesignated fund to support operations and capital improvements. The endowment fund distributions are computed using a formal spending policy that has been approved by the Board of Directors. Part X, Line 2: CJE, an Illinois not-for-profit corporation, and its controlled affiliates are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. CJE files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the "more likely than not" recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of and during the years ended June 30, 2021 and 2020, there were no unrecognized tax benefits identified and recorded as liabilities. Forms 990 filed by CJE are subject to examination by the Internal Revenue Service (IRS) up to three years from the extended due date of each return. Forms 990 filed by CJE are no longer subject to examination for the years ended June 30, 2017, and prior. Part XI, Line 2d - Other Adjustments: Net Change in Fair Value of Interest Rate Swaps 1,020,647. Part XI, Line 4b - Other Adjustments: Revenue from Discontinued Operations 15,955,890. Part XII, Line 4b - Other Adjustments: Expenses from Discontinued Operations 23,918,829. CJE Annual Event 737497 737497 57804 6916 20000 14306 737497 737497 57804 6916 20000 14306 99026 -99026 1 Personal Care 1260 9452617 Food Program 1453 1668692 Room and Board 57 945292 Medicine 980 591020 Emergency Financial Assistance 294 485069 Client Transportation 360 38834 Socialization 670 17296 Part I, Line 2: CJE provides grants to individuals from several funding sources for (1) goods and services to Holocaust survivors, (2) scholarship recipients at Weinberg Assisted Living, Robineau House and Adult Day Services, as well as (3) Emergency Financial Assistance to community clients. All recipients must qualify based on the specific program requirements. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Mr Dan Fagin President & CEO 352230 0 0 0 15150 0 18622 0 26438 0 412440 0 0 0 Mr Thomas Lockwood Vice President & CFO 266904 0 0 0 9582 0 33660 0 14921 0 325067 0 0 0 Ms Andrea Lebovits VP Community Services 187238 0 0 0 2462 0 44744 0 8434 0 242878 0 0 0 Mr Ronald Roman VP Human Resources (Until 8/4/2021) 178694 0 0 0 3369 0 43794 0 10478 0 236335 0 0 0 Ms Carole Klein-Alexander VP Marketing (Until 11/7/2021) 168813 0 0 0 5842 0 25013 0 8858 0 208526 0 0 0 Ms Ester Garcia Director of Health Services 142910 0 0 0 0 0 20395 0 25096 0 188401 0 0 0 Mr Andrew Kowalski Director of Tamrisk 136331 0 0 0 14593 0 2272 0 26818 0 180014 0 0 0 Ms Virginija Davis Nurse 166722 0 0 0 0 0 0 0 8213 0 174935 0 0 0 Part I, Line 1a Daniel Fagin, Thomas Lockwood, Andrea Lebovits, Ronald Roman, Carole Klein-Alexander and Andrew Kowalski received the following taxable benefit: Tax Gross-up payments A Colorado Educational and Cultural Facilities 840896727 NoneAvail 2010-01-12 7500000 Refinance IDHA Series 2004 Multifamily Housing 1 0 0 B Colorado Educational and Cultural Facilities 840896727 19645RQS4 2012-01-01 23555000 Refinance prior bonds issued 0 0 0 C Colorado Educational and Cultural Facilities 840896727 NoneAvail 2014-10-01 13712188 Refinance prior bonds issued 0 0 0 A 7500000 7500000 150000 695753 6654247 2010 1 0 1 1 B 900000 23555000 60000 23495000 2012 1 0 1 1 C 5970428 13712188 105594 13606594 2014 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 0 0 1 1 1 Wells Fargo & Co 21.000000000000 0 0 0 0 1 B 0 1 0 0 1 1 Well Fargo & Co 14.000000000000 0 0 0 0 1 C 0 1 0 0 1 1 JPMorgan Chase Bank 25.000000000000 0 0 0 0 1 A 1 B 1 C 1 Date Rebate Computation Performed Issuer Name: Colorado Educational and Cultural Facilities Date the Rebate Computation was Performed: 02/28/2019 Levy House - Building and Related Improvements 2021-01-19 8100000 Cash Proceeds POAH Levy House LLC 2 Oliver Street Suite 500 Boston MA 02109 0 0 0 0 Form 990, Part I, Item C DBA: CJE Seniorlife Form 990, Part I, Line 1 and Part III, Line 1 The mission of CJE SeniorLife is to enhance quality of life and facilitate independence of older adults. CJE SeniorLife Values Statement "The test of a people is how it behaves toward the old." --Rabbi Abraham Joshua Heschel At CJE SeniorLife, we fulfill our mission and realize our vision for and on behalf of our Clients, our Clients' families, our Staff, our Board Members and our Volunteers by striving for excellence through Respect, Advocacy, Compassion, Intention, Innovation and Accountability. Respect - Kavod We recognize, honor and acknowledge the inherent value of each person, for their wisdom, their culture, their background and their unique history. Advocacy - Timicha We give voice to our clients' needs and facilitate positive actions on their behalf. We engage state and federal officials to advocate the adoption, preservation and/or modification of governmental programs and practices which benefit our community and clients. Compassion - Chesed We treat everyone with caring, sensitivity, understanding and supportive responsiveness. Intention - Kavanah We approach our work and each task with mindful consideration as to what we are doing and why we are doing it, as individuals and as an agency. Innovation - Chidushim We advance our knowledge and evaluate, develop and implement new and advanced programming and models of care to bring benefits to our clients, community and broader older adult/health care environment. Accountability - Arevut We are responsible individually and as an organization for ethical, accurate work and interaction with others. We plan strategically and provide quality care with measurable outcomes and fiscal soundness. CJE SeniorLife Vision Statement CJE SeniorLife will be recognized as a leading provider of programs and services for older adults, including their families and support network. CJE will be responsive to changing community needs throughout the continuum of care. CJE SeniorLife is dedicated to collaborating with the Jewish Federation of Metropolitan Chicago, health care providers and payors and the larger medical community, other older adult organizations, government agencies, funders and other community organizations. Our work will be enhanced through grants, research and public policy activities. By continually evaluating and improving our operations, CJE SeniorLife will be fiscally sound with balanced social and economic objectives. CJE SeniorLife is committed to attracting, retaining and developing Management, Staff, Board Members and Volunteers who are engaged in fulfilling our Mission. CJE SeniorLife will strive to be the preferred provider for the Jewish community of Metropolitan Chicago. Form 990, Part III, line 3 In January 2021, CJE executed a sales agreement for the sale of the building and related improvements owned by Levy House. CJE received cash proceeds of $8,100,000 related to the sale. The sale resulted in a net gain of $4,714,511, which is included in gain on sale of property and equipment in the consolidated statement of operations for the year ended June 30, 2021. Form 990, Part III, Line 4a: CJE SeniorLife's Lieberman Center for Health and Rehabilitation is a skilled nursing care residence (accepting Medicaid, Medicare and Private Pay) offering long-term care, Alzheimer's Special Care Unit, short-term rehabilitation, and hospice/end of life care. In the past year, Lieberman provided person-focused skilled nursing care to more than 500 elderly residents (average age: 89) while also providing life enrichment opportunities. Most notable are its award-winning creative art therapies that focus on building personal connections and improving communication skills. Lieberman's Haag Pavilion for short-term rehabilitation annually serves 200 individuals recovering from an acute illness, injury or exacerbation of a disease. At an average stay of 4 weeks, Haag Pavilion exceeds the standard for returning patients (with increasing medical complexity due to their more advanced age) to their prior level of functioning before the illness or injury. Lieberman's payer mix for the year was 68% Medicaid, 7% private pay, 22% Medicare and 3% insurance. Lieberman closely monitors its outcomes through a variety of measures to ensure that it meets or exceeds the regional and national averages of re-hospitalization rates, improved functional abilities, falls data, and house acquired pressure ulcers. Form 990, Part III, Line 4b: CJE SeniorLife offers community-based services to alleviate the difficulties that may arise when someone chooses to "age in place." Primary services include Care Management, Senior Transportation, Home-Delivered Meals, Adult Day Services, Counseling, Holocaust Community Services and Consumer Assistance with obtaining supportive resources and affordable housing, and solving problems including those related to health insurance, Medicare and Medicaid. The Community Engagement department offers online (Cyber Club) and in-person programming and workshops for community older adults on lifelong learning topics such as how to age well and stay connected in order to prevent isolation. Form 990, Part III, Line 4c: CJE SeniorLife's Weinberg Community for Senior Living is home to 220 older adults at either Gidwitz Place for Assisted Living or The Friend Center for Memory Care, one of the first licensed and largest assisted living residences in the state. The Weinberg Community provides a safe, stimulating environment for older adults who need additional assistance with everyday tasks like medication reminders, bathing or housekeeping. Residents also have many opportunities to participate in socialization and life enrichment activities. Though primarily for a private pay population, approximately 30% of residents receive some type of financial assistance through a CJE-sponsored scholarship program, donor funds or state government subsidy. Form 990, Part VI, Section A, line 6 Every person who is a member of the Jewish Federation of Metropolitan Chicago shall be a member. Form 990, Part VI, Section A, line 7a At each election of Elected Directors, each member shall have one vote for as many persons as there are Elected Directors to be elected. Form 990, Part VI, Section B, line 11b Completed sections of the IRS Form 990 were first reviewed by the Administrative, Compensation and Governance Committees. A subsequent final review of the entire return was made by the Audit Committee. Recommended committee revisions were made if necessary and the Form 990 was sent to the entire board for approval prior to filing. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is circulated to all Board members and key employees on an annual basis. This process is managed by CJE's President and CEO and Vice President of Human Resources who ensures all questionnaires are completed. The completed questionnaires are reviewed by management and any conflicts are disclosed to the Board of Directors. If a Director does have a conflict or business relationship with CJE, he or she is required to refrain from any vote or active participation in any matter in which such Key Individual or any member of his or her family may have a financial interest. Form 990, Part VI, Section B, line 15 CJE has a Compensation Committee that approves compensation for the President & CEO and Vice President & CFO which is comprised of the Board Chair, Past Chair, Vice Chair, and up to three other appointed Directors. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for the President & CEO and Vice President & CFO is consistent with the market, including but not limited to annual surveys from the Association of Jewish Aging Services (AJAS) and LeadingAge. CJE also has a staff Compensation Committee that approves compensation for all other Officers and Key Employees which is comprised of the President & CEO, Vice President & CFO, and Vice President of Human Resources and Learning. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for all other Officers and Key Employees is consistent with the market, including but not limited to annual surveys from Leading Age and LeadingAge Illinois. Form 990, Part VI, Section C, line 19 The organization's Form 990, governing documents, conflict of interest policy and audited financial statements are made available to all volunteer members of the Board of Directors. With regards to the general public, the organization provides these documents upon request for the same period of time as set forth in IRC section 6104(d). Form 990, Part XI, line 9: Net Change in Fair Value of Interest Rate Swaps 1,020,647. Swartzberg House 3003 West Touhy Chicago IL 60645 043630309 Senior Housing IL 684602 8683508 Council for Jewish Elderly Council for Jewish Elderly Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310834 Endowment IL 501(c)(3) Line 12a, I Council for Jewish Elderly 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Council for Jewish Elderly Endowment Foundation C 1180994 Cash